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Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … CUNY Central Office employees (mostly Vice Chancellors). Key Findings Most of the $125,410 in travel expenses we … from calendar years 2008 through 2011 is questionable. Key Recommendations Improve the control environment over the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andState Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … receipt of transportation state aid. Auditors reviewed all 19 of the district's new bus purchases during the audit period and found that district officials had …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found that the town did not document how grant funds were spent and failed to ensure the intended objectives …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsGlossary – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a … similar to liabilities. Deferred Outflows A consumption of net assets by the government, which is applicable to a … which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryCUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-359
… paychecks dated 1/15/09 OSC Actions To process the new employees, OSC will create the following data: Bargaining … Data page effective December 31, 2008, including the new Salary Plans for PSC as shown in the chart below. For all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOpinion 2001-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Pension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement … should the member die before them. Generally, this is one of the joint allowance options. The parties should be …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 920
… Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the eligibility as … and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms … gross wages and is subject to all employment and income taxes. Undeliverable Checks Inactive employees may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 288
… deduction code already exists , click on the top of the inner scroll bar, insert a row and continue with step 6. -If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignXII.8.E Payment Assignments – XII. Expenditures
… other creditors of the contract. According to the New York State Lien Law (Article 2, Section 15), payment assignments only become … - Offset Unit 110 State Street - 10th Floor Albany, NY 12236 If the agency manager rejects the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsCUNY Bulletin No. CU-720
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid … Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, or U6 who reside within the following … Unit S6 Note : The Zip Code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-660
… gross wages, for tax withholding purposes, and reflected on the 2019 Form W-2 (Wage and Tax Statement). Effective … earnings code and associated value will be displayed on the agency’s payroll register and the employee’s paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesOpinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … for the ROA if they need help figuring out what to do and when to do it. Completing the Record of Activities If there … term. If an official believes the initial three-month ROA does not represent the average number of hours worked, he or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, which authorizes … purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Southwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … claims auditors did not properly audit all claims prior to payment. Of the 1,467 claims totaling $24.2 million, we … should not have been approved by the claims auditors for payment because the claim packets did not contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Accessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilities